4810.31.10.50 - Gift wrap

This HTS category, 4810.31.10.50, specifically classifies "Gift wrap." These are papers and paperboards that are coated on one or both sides with kaolin or other inorganic substances, with or without a binder, and without any other coating. The material must be kraft paper and paperboard, bleached uniformly, with over 95 percent of its fiber content derived from wood processed chemically. Furthermore, the paper must be presented in strips or rolls exceeding 15 cm in width, or in rectangular sheets where one dimension exceeds 36 cm and the other exceeds 15 cm when unfolded. The "Gift wrap" designation within this sub-classification implies a decorative function.

This category is distinguished from its sibling, 4810.31.10.80 ("Other"), by its specific intended use for gift wrapping. While both fall under the same broad parent categories of coated kraft paper and paperboard meeting stringent fiber and presentation criteria, the "Gift wrap" classification hinges on the product's commercial purpose and often its visual characteristics (e.g., prints, colors, patterns commonly associated with gift wrapping). It is important to note that the physical specifications regarding weight, fiber content, and dimensions are identical to other entries under 4810.31.10.

As this is a leaf node within the HTS, there are no further subcategories. Therefore, the classification for gift wrap is definitive at this level, provided the material meets all preceding dimensional and compositional requirements. Classification relies on identifying the item as a decorative paper product intended for the presentation of gifts, satisfying the technical specifications for coated kraft paper as outlined in the parent descriptions.